ACCA2011年6月份考試大綱(P7)(4)

    隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網(wǎng)校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

    AIM

    To analyse,evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

    MAIN CAPABILITIES

    On successful completion of this paper candidates should be able to:

    A Recognise the legal and regulatory environment and its impact on audit and assurance practice

    B Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework

    C Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor's position in relation to the acceptance and retention of professional appointments

    D Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing

    E Identify and formulate the work required to meet the objectives of non-audit assignments

    F Evaluate findings and the results of work performed and draft suitable reports on assignments

    G Understand the current issues and developments relating to the provision of audit-related and assurance service

    RATIONALE

    The Advanced Audit and Assurance syllabus is essentially divided into seven areas.

    The syllabus starts with the legal and regulatory environment including money laundering,and professional and ethical considerations,including the Code of Ethics and professional liability.This then leads into procedures in practice management,including quality control and the acceptance and retention of professional engagements.

    The syllabus then covers the audit of financial statements,including planning,evidence and review.It then covers other assignments including prospective financial information,and other assurance assignments,as well as the reporting of these assignments.

    The final section covers current issues and developments relating to the provision of audit-related and assurance services.